求翻译：通过对A制药公司实施作业成本核算系统的设计，论证适合制药行业的作业成本管理模式，为我国制药行业成本管理的改进提供理论依据和实务上的参考。是什么意思？

By pharmaceutical companies of a job costing system design, the argument for the pharmaceutical industry operating cost management, cost management improvement in China's pharmaceutical industry to provide theoretical basis and practical reference.

Through implementation of A pharmaceutical companies operating cost accounting system suitable for the design and validation of the pharmaceutical industry, operating cost management model for the improvement of the management cost our pharmaceutical industry provide a theoretical basis and practica

Through implements the cost of operation calculation system to the A pharmaceutical company the design, the proof suits the drugs manufacture profession the cost of operation management pattern, manufactures drugs the profession cost management improvement for our country to provide in the theory ba

Through the implementation of job cost accounting system design for a pharmaceutical company, activity-based cost management mode of argument suitable for pharmaceutical industry, for the improvement of cost management in pharmaceutical industry in China provides a theoretical basis and practical re